Stamp duty guide
Stamp Duty Rates 2025 - 26: SDLT, LBTT and LTT Rates for All Buyer Types
Stamp Duty Rates 2025 - 26 are not one UK-wide table. England and Northern Ireland use SDLT, Scotland uses LBTT, and Wales uses LTT, which means a buyer must choose the correct jurisdiction before calculating tax.
In short
Stamp duty rates 2025 - 26 depend on where the property is located. England and Northern Ireland use SDLT, Scotland uses LBTT, and Wales uses LTT. Each system has different bands, first-time buyer relief rules and additional dwelling rules, so the same purchase price can produce different tax bills across the UK.
SDLT / LBTT / LTT bands - United Kingdom
Administered by HMRC / Revenue Scotland / Welsh Revenue Authority.
| Band | Standard rate | Additional dwelling |
|---|---|---|
| England & NI: £0 - £125,000 | 0% | Higher rates apply from 5% in first band |
| Scotland: £0 - £145,000 | 0% | +8% ADS where applicable |
| Wales: £0 - £225,000 | 0% | Higher residential rates begin at 5% |
| Higher bands | 2% - 12% depending on jurisdiction | Additional dwelling rules vary by jurisdiction |
Stamp Duty Rates 2025 - 26: all three systems at a glance
The UK has three residential property transaction tax systems. SDLT applies in England and Northern Ireland. LBTT applies in Scotland. LTT applies in Wales. They look similar because all use progressive bands, but the thresholds differ materially. A £750,000 standard purchase is £27,500 under SDLT, £48,350 under LBTT and £36,750 under LTT. These figures are based on 2025 - 26 published rates. Always verify with HMRC, Revenue Scotland or the Welsh Revenue Authority.
| Jurisdiction | Tax | Administrator | Standard nil-rate threshold |
|---|---|---|---|
| England & Northern Ireland | SDLT | HMRC | £125,000 |
| Scotland | LBTT | Revenue Scotland | £145,000 |
| Wales | LTT | Welsh Revenue Authority | £225,000 |
Side-by-side standard rate tables
This side-by-side table shows why jurisdiction matters. Wales has the highest standard nil-rate threshold, but jumps to 6% after £225,000. Scotland has a lower nil-rate threshold than Wales and a 10% band starting at £325,000. England and Northern Ireland have a lower nil-rate threshold but a wider 5% band before 10% begins.
| Band | England & NI SDLT | Scotland LBTT | Wales LTT |
|---|---|---|---|
| Lowest band | 0% to £125,000 | 0% to £145,000 | 0% to £225,000 |
| Next band | 2% to £250,000 | 2% to £250,000 | 6% to £400,000 |
| Middle band | 5% to £925,000 | 5% to £325,000 | 7.5% to £750,000 |
| Upper band | 10% to £1,500,000 | 10% to £750,000 | 10% to £1,500,000 |
| Top band | 12% over £1,500,000 | 12% over £750,000 | 12% over £1,500,000 |
Additional dwelling and surcharge rules
Additional dwelling rules are the most common source of mistakes. England and Northern Ireland apply higher SDLT rates that are 5 percentage points above the standard bands. Scotland applies the Additional Dwelling Supplement on top of LBTT. Wales applies higher residential rates with their own band table. Do not assume a flat UK-wide second-home surcharge.
| Jurisdiction | Additional dwelling rule | How to model it |
|---|---|---|
| England & Northern Ireland | Higher SDLT rates, 5 percentage points above standard bands | Use higher-rate SDLT bands |
| Scotland | Additional Dwelling Supplement at 8% of purchase price | Standard LBTT + ADS |
| Wales | Higher residential LTT rate bands | Use WRA higher residential table |
First-time buyer relief rules
England and Scotland recognise first-time buyer relief, but Wales does not. In England and Northern Ireland, qualifying first-time buyers pay 0% on the first £300,000 and 5% from £300,001 to £500,000, with no relief above £500,000. In Scotland, relief raises the nil-rate band from £145,000 to £175,000, reducing the bill by up to £600. Joint purchases usually require all buyers to qualify.
| Jurisdiction | FTB relief | Upper limit |
|---|---|---|
| England & Northern Ireland | 0% to £300,000; 5% to £500,000 | No relief above £500,000 |
| Scotland | 0% to £175,000 | Maximum saving £600 |
| Wales | No separate FTB relief | Main LTT rates apply |
Worked examples at £200,000
At £200,000, Wales produces no tax for a standard buyer because the purchase is below the £225,000 LTT threshold. Scotland is £1,100 and England/Northern Ireland is £1,500. This is the price range where the Welsh nil-rate band is most visibly favourable.
| Jurisdiction | Calculation | Total tax | Effective rate |
|---|---|---|---|
| England & NI | 0% on £125,000 = £0; 2% on £75,000 = £1,500 | £1,500 | 0.75% |
| Scotland | 0% on £145,000 = £0; 2% on £55,000 = £1,100 | £1,100 | 0.55% |
| Wales | 0% on £200,000 = £0 | £0 | 0.00% |
Worked examples at £400,000
At £400,000, England and Northern Ireland produce £10,000, Wales produces £10,500 and Scotland produces £13,350. Scotland is highest because the 10% LBTT band begins above £325,000, while SDLT stays in the 5% band until £925,000.
| Jurisdiction | Calculation | Total tax | Effective rate |
|---|---|---|---|
| England & NI | 2% on £125,000 = £2,500; 5% on £150,000 = £7,500 | £10,000 | 2.50% |
| Scotland | 2% on £105,000 = £2,100; 5% on £75,000 = £3,750; 10% on £75,000 = £7,500 | £13,350 | 3.34% |
| Wales | 6% on £175,000 = £10,500 | £10,500 | 2.63% |
Worked examples at £750,000
At £750,000, the gap between jurisdictions widens. England and Northern Ireland are £27,500. Wales is £36,750. Scotland is £48,350. This difference matters for affordability and cash planning because transaction tax is usually due around completion and cannot be spread like a mortgage payment.
| Jurisdiction | Calculation | Total tax | Effective rate |
|---|---|---|---|
| England & NI | 2% on £125,000 = £2,500; 5% on £500,000 = £25,000 | £27,500 | 3.67% |
| Scotland | 2% on £105,000 = £2,100; 5% on £75,000 = £3,750; 10% on £425,000 = £42,500 | £48,350 | 6.45% |
| Wales | 6% on £175,000 = £10,500; 7.5% on £350,000 = £26,250 | £36,750 | 4.90% |
Rate forecast note
No buyer should treat tax bands as permanently fixed. SDLT can change at a UK fiscal event. LBTT can change through Scottish Budget decisions. LTT can change through Welsh Government decisions. The best practice for a calculator page is to show the date of the current rates, retain a changelog, and link users to the official administrator before completion.
Calculate SDLT, LBTT or LTT using your exact jurisdiction, price and buyer type.
Calculate My Stamp Duty →Frequently Asked Questions
Standard SDLT rates are 0% up to £125,000, 2% from £125,001 to £250,000, 5% from £250,001 to £925,000, 10% from £925,001 to £1,500,000, and 12% above £1,500,000.
Standard Scottish LBTT rates are 0% up to £145,000, 2% from £145,001 to £250,000, 5% from £250,001 to £325,000, 10% from £325,001 to £750,000, and 12% above £750,000.
Standard Welsh LTT rates are 0% up to £225,000, 6% from £225,001 to £400,000, 7.5% from £400,001 to £750,000, 10% from £750,001 to £1,500,000, and 12% above £1,500,000.
For a standard residential buyer at £200,000, Wales is lowest at £0 LTT, Scotland is £1,100 LBTT, and England/Northern Ireland is £1,500 SDLT.
For a standard buyer at £750,000, Scotland is highest at £48,350, Wales is £36,750, and England/Northern Ireland is £27,500.
No. Wales has no separate first-time buyer LTT relief. First-time buyers use the same main residential LTT bands as standard buyers.
No. The SDLT non-UK resident surcharge applies only to residential purchases in England and Northern Ireland. Scotland and Wales do not have an equivalent non-resident surcharge in the same SDLT form.
Yes. Rates can change after UK, Scottish or Welsh budget announcements. Always verify with HMRC, Revenue Scotland or the Welsh Revenue Authority before completing a transaction.
Related stamp duty pages
- UK stamp duty calculator
Calculate SDLT, LBTT or LTT by jurisdiction and buyer type.
- LTT calculator Wales
Open the Welsh LTT calculator.
- LBTT calculator Scotland
Open the Scottish LBTT calculator.
- Stamp duty first-time buyers
See relief rules for first-time buyers.
- Stamp duty second home
See second-home surcharge examples.